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Which of the following is NOT considered in the first filter or phase of top-down analysis?
Per Unit
Refers to expressing costs, revenues, or other financial metrics on a per-unit basis to provide a standardized measure.
Absorption Costing
An accounting method that includes all manufacturing costs, both variable and fixed, in the cost of a product, and is used for external reporting purposes.
Unit Product Cost
The total cost associated with manufacturing one unit of a product, including labor, materials, and overhead expenses.
Year 1
A term typically used to refer to the first year of operation, accounting period, or investment.
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